Winther01

Hi, Our contract is with a UK client for the provision of goods (supply of equipment) and services (maintenance and repair of this equipment) across their sites - where some are within the UK borders and others more than 12 miles away in North Sea. There is no mention of these individual sites in the contract, but the goods and services are called off via purchase orders which specifies which site the work is done for. In some instances we receive goods back from off-shore which are repaired on our UK site and once repaired we return the goods to a UK address. Our clients argument is the supply is to an establishment outside of the UK and therefor the supply of the repair should be outside the scope of VAT. Is this the correct treatment? If so is the detail on the PO enough to document the establishment closes connected to the supply as the contract doesn't mention any of their establishments in detail? Also does it matter that the repaired goods stays in the UK for an undisclosed period of time before being used on the platform they say is closely connected with the supply?